著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
"Coppinger, Walter T. and Everidge, Kathryn L.",Dealing with IRS service centers,1995 ed,"Little, Brown",1995,"The Little, Brown tax practice series",,0316156337,,https://cir.nii.ac.jp/crid/1130000796467715840